GST ITC Denial Set Aside Due to Section 16(5) Amendment – Fresh Order Directed

Sesame Technologies Pvt Ltd Vs Deputy State Tax Officer (Kerala High Court) The Kerala High Court dealt with a writ petition challenging denial of input tax credit (ITC) for the financial year 2019–20 under Section 16(4) of the CGST/SGST Acts. The petitioner had been denied ITC through an order dated 10.06.2024. The petitioner contended that with the notification of Section 16(5) of the CGST/SGST Acts, the statutory position had changed and the benefit of ITC earlier denied would now become available. The Government Pleader was heard on the issue. The Court noted the submission that Section ...